Chap. 283.——An ACT to amend and re-enact Section 1, as heretofore amended,
of an act entitled “an act to provide for the relief of taxpayers from taxes
and levies on lands assessed with fictitious mineral values; and from local
levies on real estate assessed for taxation at a valuation grossly in excess
of, and out of proportion to, the assessed value of real estate generally, in
the same county, or city, for the same year, or years”, approved March 23,
1932, so as to extend the time for making application for such relief.

[S B 200]
Approved March 28, 1938

1. Be it enacted by the General Assembly of Virginia, That sec-
tion one, as heretofore amended, of an act entitled “an act to provide
for the relief of taxpayers from taxes and levies on lands assessed
with fictitious mineral values; and from local levies on real estate
assessed for taxation at a valuation grossly in excess of, and out of
proportion to, the assessed value of real estate generally, in the same
county, or city, for the same year, or years’, approved March twenty-
third, nineteen hundred and thirty-two, be amended and re-enacted
so as to read as follows:

Section 1. Any person aggrieved by the assessment of State taxes
and/or local levies on lands listed as mineral lands and assessed with
fictitious mineral values, for any year, or years, after the year nine-
teen hundred and two and prior to the year nineteen hundred and
thirty-five; or by the assessment of local levies for any year, or years,
after the year nineteen hundred and twenty-six and prior to the year
nineteen hundred and thirty-five, on any lands listed as acreage land
and assessed for taxation at a valuation grossly in excess of, and out
of proportion to, the assessed value of other acreage lands generally,
in the same county, or city, in the same year, or years, may, at any
time prior to December thirty-first, nineteen hundred and thirty-nine,
apply for relief to the circuit court of the county, or any city court
of record of the city, wherein such assessment was made; and any
person aggrieved by any such assessment, either upon mineral or
acreage valuation, for the year nineteen hundred and thirty-five, or
any year thereafter, may so apply for relief at any time within two
years from the thirty-first day of December of the year in which any
such assessment is made. But no taxes or levies shall be refunded
which have been paid more than two years before the filing of such
application for relief.

Any such application and all the proceedings thereon shall be, as
nearly as may be practicable, in conformity with the provisions of
sections four hundred and ten and four hundred and fourteen of the
Tax Code of Virginia, and acts amendatory thereof; provided, how-
ever, application for such relief may also be made by filing a petition
therefor in a chancery suit pending, or instituted, in any court having
jurisdiction over such real estate in which the liens against the same
are to be determined.